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Content Type: Publications Tagged: 'John Healy'

Results 1-10 of 29

Delaware Chancery Court Upholds Invocation of MAC Out

8 October 2018

Publication

The Delaware Chancery Court ruled last week that the would-be acquirer of a publicly traded company had validly invoked a "MAC out" to terminate the merger agreement that otherwise required it to buy the target. The decision, in Akorn v. Fresenius, marks...

Purchase Price Adjustment Dispute: Accountant, Arbitrator, or Expert?

12 July 2018

Publication

Delaware Chancery Court finds dispute resolution procedure in merger agreement required an "expert determination" and not an arbitration, and accordingly the court (not the reviewing accountant appointed to resolve the dispute) decided whether extrinsic...

US Tax Reform: Who comes out ahead?

21 December 2017

Publication

On December 20, 2017, Congress voted to enact the most sweeping US tax reform bill in decades. The Tax Cuts and Jobs Act will reduce business tax rates and revamp the US international tax system. While the President may not sign the Act until January 2018,...

New Spin-off Rules

21 July 2016

Publication

On July 14 and 15, 2016, the Treasury and the IRS issued new guidance on the requirements for tax-free corporate "spin-off" transactions. The guidance includes proposed regulations which would make it more difficult to successfully execute a tax-free...